Can someone do 5-11 in the Internal Audit program file( some parts may have errors)

to do this you will need to use the case appendix D to answer the questions

also please answer one of the questions in the case that is located under task 3(there are 5 questions only 1 needs to be answerd)

Reserve amount (beginning of month) - 10200 required reserve (unadjusted for Econ indicators & excluding disputed amounts) Required adjustment to reserve account Journal Entry Allowance for Doubtful Accounts bad debt expense (216,545.00) (299,013.94) (82,468.94) Debit (Credit) (82,468.94) 82,468.94 to adjust reserve account to reflect end of month aging Journal entry Allowance for Doubtful Accounts bad debt expense 3,605.12 (3,605.12) to adjust reserve account for changes in economic index Journal entry Allowance for Doubtful Accounts bad debt expense (327.35) 327.35 to adjust reserve account for disputed items Ending Financial statement balance (Allowance for Doubtful Accounts) Ending Financial statement balance (Bad Debt Expense) from file: AccountingShared/ARreserve/December2013.xls (295,736.16) 79,191.16 update monthly Auto-calc Reserve 10,992.40 14,624.26 49,684.89 23,183.49 23,826.59 8,193.48 11,366.63 157,142.19 economic index Drop Data Dump in A7 -0.020222031 customer ID customer name 1526 COAHOMA COMMUNITY COLLEGE 1529 GRACELAND UNIVERSITY 1532 M J MURPHY BEAUTY COLLEGE OF MT PLEASANT 1535 ALVERNIA COLLEGE 1538 Foo Bars 1541 INSTITUTE FOR BUSINESS AND TECHNOLOGY 1544 NEW ENGLAND SCHOOL OF HAIR DESIGN INC 1547 SOUTHWEST TEXAS JUNIOR COLLEGE 1550 Extensive Enterprise 1553 HAIRITAGE HAIR ACADEMY 1556 KSA BEAUTY ACADEMY 1559 CUYAHOGA COMMUNITY COLLEGE DISTRICT 1562 WESTERN DAKOTA TECHNICAL INSTITUTE 1565 Initech 1568 GADSDEN STATE COMMUNITY COLLEGE 1571 PEPPERDINE UNIVERSITY 1574 ELKINS PARK HOSPITAL SCHOOL OF RADIOLOGIC TECHNOLOGY 1580 Allied Biscuit 1583 COURT REPORTING INSTITUTE 1586 Widget Corp 1589 CLEVELAND INSTITUTE OF MUSIC 1592 THOMAS COLLEGE 1595 St Anky Beer 1598 FRANKLIN AND MARSHALL COLLEGE 1601 COKER COLLEGE 1604 MARIN REGIONAL OCCUPATIONAL PROGRAM 1607 Demo Company 1610 Big T Burgers and Fries 1616 SOUTH CENTRAL CAREER CENTER 1619 CAPITOL CITY TRADE AND TECHNICAL SCHOOL 1622 GORDON COLLEGE 1625 LASSEN COMMUNITY COLLEGE 1628 INSTITUTE OF MIDWIFERY WOMEN AND HEALTH 1631 Kumatsu Motors 1634 GANNON UNIVERSITY 1637 THE UNIVERSITY OF VIRGINIA'S COLLEGE AT WISE 1640 ANGELINA COLLEGE 1643 North Central Positronics 1646 ORLO SCHOOL OF HAIR DESIGN AND COSMETOLOGY 1649 Virtucon 1652 WESTERN CAREER COLLEGE 1655 UNIVERSITY OF NEW MEXICO 1658 Central Perk 1661 GREAT PLAINS TECHNOLOGY CENTER 1664 SEWANEE 1667 LEES 1670 NEW ENGLAND TRACTOR TRAILER TRAINING SCHOOL OF CT 1673 LexCorp 1676 COASTAL GEORGIA COMMUNITY COLLEGE 1679 HURON SCHOOL OF NURSING 1682 Globo-Chem 1685 DONGGUK ROYAL UNIVERSITY 1688 RIVERSIDE COMMUNITY COLLEGE 1691 Thatherton Fuels 1694 CLAREMONT GRADUATE UNIVERSITY 1697 Ajax 1700 LuthorCorp 1703 REUBEN 1706 CAMBRIDGE COLLEGE 1709 KENSINGTON COLLEGE 1712 HOBART INSTITUTE OF WELDING TECHNOLOGY 1715 CITADEL MILITARY COLLEGE OF SOUTH CAROLINA 1718 BAIS MEDRASH ELYON 1721 ROYALE COLLEGE OF BEAUTY 1724 AMERICAN COLLEGE 1727 PERRY TECHNICAL INSTITUTE 1730 THE SAGE COLLEGES 1733 Taggart Transcontinental 1736 Mammoth Pictures 1739 MR BELAS SCHOOL OF COSMETOLOGY INCORPORATED 1742 HARCUM COLLEGE 1745 PULASKI TECHNICAL COLLEGE 1748 Acme Corp 1751 Transworld Consortium 1754 SOUTHEASTERN BUSINESS COLLEGE Current A/R 30-60 61-90 91-120 121-150 151-200 200-365 >365 0.908 0.887 0.610 0.554 0.445 0.391 0.221 Total A/R Current A/R 30-60 61-90 91-120 121-150 151-200 200-365 >365 1915.95 1915.95 1607.02 1607.02 253.82 253.82 1785.93 1130.52 655.41 1693.46 1767.04 1767.04 825.51 761.46 64.05 738.35 738.35 1300.25 1300.25 2292.23 1633.31 658.92 717.75 717.75 2065.36 1306.19 759.17 1525.94 1525.94 54.59 54.59 834.2 834.2 459.41 459.41 1506.47 1506.47 1774.39 1774.39 889.91 889.91 2035.84 2035.84 2182.92 2099.65 83.27 1648.92 1648.92 458 458 2281.27 1248.8 1032.47 1999.61 1999.61 1909.66 1909.66 1896.27 1896.27 2159.56 1360.81 1360.81 1186.4 1186.4 1239.36 1900.89 1900.89 1582.43 1582.43 1525.32 932.77 592.55 583.45 583.45 731.62 731.62 1249.73 1212.06 241.95 970.11 1853.23 1853.23 2334.18 991.26 1342.92 1020.47 1020.47 969.26 969.26 280.48 920.26 920.26 665.34 665.34 1273.21 1273.21 984.93 984.93 1297.7 1297.7 1593.5 1593.5 894.4 894.4 1306 1306 937.6 937.6 397.85 397.85 1605.36 1605.36 1637.58 1637.58 2053.91 1006.34 1006.34 1061.96 1061.96 259.87 259.87 2078.03 1738.55 1738.55 1735.88 1735.88 1519.25 337.31 337.31 344.35 344.35 1726.22 1726.22 1782.75 822.56 822.56 443.98 443.98 84.63 84.63 1655.56 1655.56 1570.95 472.15 1098.8 464.78 464.78 1390.22 1390.22 624.35 0.009 1693.46 2159.56 1239.36 1249.73 280.48 2053.91 2078.03 1519.25 1782.75 624.35 auto calc instructions updated monthly updated annually 1757 UNIVERSITY OF CALIFORNIA 1760 UNIVERSITY OF WISCONSIN EXTENSION 1763 OWENSBORO COMMUNITY AND TECHNICAL COLLEGE 1766 ILLINOIS VALLEY COMMUNITY COLLEGE 1772 UNIVERSITY OF PITTSBURGH 1775 NAZARETH COLLEGE OF ROCHESTER 1778 Incom Corporation 1781 MEDICAL CAREER CENTER 1784 NATIONAL 1787 General Products 1790 Wentworth Industries 1796 PIMA COMMUNITY COLLEGE 1799 KISHWAUKEE COLLEGE 1802 Industrial Automation 1805 VOLUNTEER BEAUTY INC 1808 NOSSI COLLEGE OF ART 1811 COLORADO SCHOOL OF TRADITIONAL CHINESE MEDICINE 1814 BAPTIST BIBLE COLLEGE AND GRADUATE SCHOOL 1817 IRVINE VALLEY COLLEGE 1820 CARLETON COLLEGE 1823 EMERSON COLLEGE 1826 CALIFORNIA PARAMEDICAL AND TECHNICAL COLLEGE 1829 TENNESSEE TECHNOLOGY CENTER AT HARTSVILLE 1832 TREND BARBER COLLEGE 1835 ACADEMY OF BEAUTY CULTURE 1838 CHARLESTON SCHOOL OF MASSAGE 1841 GROSSMONT 1844 PITTSBURGH INSTITUTE OF MORTUARY SCIENCE INC 1847 TOLEDO ACADEMY OF BEAUTY CULTURE 1850 US Robotics and Mechanical Men 1853 CAREER TECHNOLOGY CENTER OF LACKAWANNA COUNTY 1856 MARY WASHINGTON COLLEGE 1859 NORTH GEORGIA COLLEGE AND STATE UNIVERSITY 1862 SpringShield 1865 TOMPKINS 1868 Krustyco 1871 JACKSONVILLE UNIVERSITY 1874 Flowers By Irene 1877 VENTURA COLLEGE 1880 JOHNSON STATE COLLEGE 1883 COASTAL BEND COLLEGE 1886 SNOW COLLEGE 1889 DEPAUL UNIVERSITY 1892 Sirius Cybernetics Corporation 1895 BLAND Corporation 1898 CENTRAL FLORIDA INSTITUTE 1904 COFFEYVILLE COMMUNITY COLLEGE & AREA TECH SCHOOL 1907 ROSEBURG BEAUTY COLLEGE 1910 ACADEMY OF HAIR TECHNOLOGY 1913 HAGERSTOWN COMMUNITY COLLEGE 1916 CALVIN COLLEGE 1919 BAY PATH COLLEGE 1922 UNIVERSITY OF VIRGINIA 1925 Moes Tavern 1928 YESHIVA TORAS CHAIM TALMUDICAL SEMINARY 1931 Sombra Corporation 1934 Sonky Rubber Goods 1937 HARDIN 1940 Bluth Company 1943 EASTLAND 1946 PLYMOUTH STATE UNIVERSITY 1949 VOORHEES COLLEGE 1952 Barrytron 1955 PALO ALTO COLLEGE 1958 ANTONELLI INSTITUTE 1961 MIDDLESEX COMMUNITY COLLEGE 1964 OUACHITA TECHNICAL COLLEGE 1967 WEST LIBERTY STATE COLLEGE 1970 FLORIDA COLLEGE 1973 Klimpys 1976 CHUBB INSTITUTE KEYSTONE 1979 BRIGHTON CENTER'S CENTER FOR EMPLOYMENT TRAINING 1982 GREENE COUNTY AREA VOCATIONAL TECHNICAL SCHOOL 1985 LOS ANGELES MISSION COLLEGE 1988 INTER AMERICAN UNIV OF PUERTO RICO 1991 WOOD TOBE 1994 CHURCHMAN BUSINESS SCHOOL 1997 CONNECTICUT INSTITUTE OF HAIR DESIGN 2000 LEX LA 2003 United Fried Chicken 2006 Tessier-Ashpool 2187.19 1489.19 1567.07 65.41 311.61 2084.39 1507.72 1961.84 9.28 847.91 1176.36 2144.3 1074.08 687.75 211.21 1169.32 2151.81 193.35 1245.8 600.36 588.33 1052.01 945.46 505.92 617.13 1312.96 1871.75 363.69 215.74 495.59 1293.07 2405.13 1810.38 233.78 1375.89 1331.64 659.29 998.28 199.32 663.69 1535.33 111.55 1893.95 372.45 886.79 661.86 1640.45 1415.75 842.27 886.52 1993.42 837.7 505.76 316.37 1843.23 1763.05 244.69 1566.81 337.53 637.18 1253.8 981.49 2438.68 1593.71 1823.74 61.17 1975.4 431.18 1178.52 2144.72 990.38 1136.15 840.4 930.76 1725.24 1043.16 124.07 926.45 1740.66 1026.87 1198.32 2187.19 831.58 657.61 1567.07 65.41 311.61 2084.39 1507.72 1961.84 9.28 847.91 1176.36 2144.3 1074.08 687.75 211.21 1169.32 2151.81 193.35 1245.8 600.36 588.33 1052.01 945.46 505.92 617.13 1312.96 679.3 363.69 215.74 495.59 38.86 1293.07 1894.78 1153.59 510.35 1810.38 233.78 1375.89 1331.64 659.29 998.28 199.32 663.69 1535.33 111.55 1893.95 372.45 886.79 661.86 1640.45 1415.75 842.27 886.52 1993.42 837.7 505.76 316.37 1843.23 1763.05 244.69 528.17 1031.72 6.92 337.53 637.18 1253.8 981.49 1317.06 1593.71 1121.62 1823.74 61.17 1975.4 431.18 1178.52 2144.72 990.38 1136.15 840.4 930.76 1725.24 1043.16 124.07 926.45 1740.66 1026.87 1198.32 2009 CLOUD COUNTY COMMUNITY COLLEGE 2012 CENTRAL OREGON COMMUNITY COLLEGE 2015 MID FLORIDA TECH 2018 CHILLICOTHE BEAUTY ACADEMY INC 2021 FOX COLLEGE INC 2024 ADVANCED CAREER TRAINING 2027 ST LUKES MEDICAL CENTER SCHOOL OF RADIOLOGIC TECHN 2030 Globex Corporation 2033 TRANSYLVANIA UNIVERSITY 2036 CHARLES A PROSSER SCHOOL OF TECHNOLOGY 2039 WARNER SOUTHERN COLLEGE 2042 BALTIMORE STUDIO OF HAIR DESIGN 2048 FLORIDA NATIONAL COLLEGE 2051 NORTHERN MICHIGAN UNIVERSITY 2054 PROFESSIONAL BEAUTY SCHOOL 2060 CALIFORNIA LEARNING CENTER 2063 WASHINGTON STATE UNIVERSITY 2066 THOMAS NELSON COMMUNITY COLLEGE 2069 WILLIAM WOODS UNIVERSITY 2072 Dunder Mifflin 2075 Petrox Oil Company 2078 OHIO STATE BEAUTY ACADEMY 2081 CUYAMACA COLLEGE 2084 ST LUKE'S COLLEGE 2087 ALEXANDRIA ACADEMY OF BEAUTY CULTURE 2090 CUESTA COLLEGE 2093 ART INSTITUTE PITTSBURGH 2096 UNIVERSITY OF COLORADO HEALTH SCIENCES CENTER 2102 LOYOLA MARYMOUNT UNIVERSITY 2105 LEWIS & CLARK COLLEGE 2108 BETHEL THEOLOGICAL SEMINARY 2111 YESHIVATH ZICHRON MOSHE 2114 INSTITUTO DE BANCA Y COMERCIO INC 2117 PUEBLO COMMUNITY COLLEGE 2120 GUSTAVUS ADOLPHUS COLLEGE 2126 FRANKLIN COUNTY CAREER AND TECHNOLOGY CENTER 2129 ILLINOIS INSTITUTE OF ART AT SCHAUMBURG 2132 RINGLING SCHOOL OF ART AND DESIGN 2135 GLOBAL BUSINESS INSTITUTE 2138 CAROUSEL OF MIAMI VALLEY BEAUTY COLLEGE 2141 Input Inc 2144 SW SCHOOL OF BUSINESS AND TECH CAREERS 2147 SOUTHEASTERN SCH OF NEUROMUSCULAR & MASSAGE THER 2150 Rouster and Sideways 2153 COMMUNITY BASED EDUCATION DEVELOPMENT 2156 CROWLEYS RIDGE TECHNICAL INSTITUTE 2159 GRADUATE THEOLOGICAL UNION 2162 ATLANTA METROPOLITAN COLLEGE 2165 SAINT JOHNS RIVER COMMUNITY COLLEGE 2168 Sample Company 2171 CUNY HUNTER COLLEGE 2174 NORTHWEST NAZARENE UNIVERSITY 2177 WESTWOOD COLLEGE OF AVIATION TECHNOLOGY 2180 KINGS COLLEGE 2183 Axis Chemical Co 2186 Ankh-Sto Associates 2189 WEST KENTUCKY TECHNICAL COLLEGE 2192 Chasers 2195 NEW CREATIONS ACADEMY OF HAIR DESIGN 2198 PIONEER TECHNOLOGY CENTER 2201 NORTH ADULT EDUCATION CENTER 2204 ELECTRONIC DATA PROCESSING COL OF PR INC 2207 COLBY COMMUNITY COLLEGE 2210 WILLIAM MOORE COLLEGE OF TECHNOLOGY 2213 Spacely Sprockets 2216 WESTERN STATES CHIROPRACTIC COLLEGE 2219 COLLEGE OF SANTA FE 2222 QWERTY Logistics 2225 SOKA UNIVERSITY OF AMERICA 2228 Vandelay Industries 2231 MADERA BEAUTY COLLEGE 2234 INTERNATIONAL ACADEMY OF DESIGN AND TECHNOLOGY 2237 TRINITY COLLEGE 2240 LA ROCHE COLLEGE 2243 EVANSTON NORTHWESTERN HEALTHCARE SCH OF ANESTHESIA 2246 OSWEGO COUNTY BOCES 2249 Videlectrix 2252 MAGDALEN COLLEGE 2255 MONTEREY PARK COLLEGE 2258 OHIO STATE UNIVERSITY 2261 FRAN BROWN COLLEGE OF BEAUTY 1635.6 216.52 26.55 192.33 1978.27 2125.84 187.3 226.38 1369.02 235.8 1347.94 745.52 1927.21 601.79 750.37 627.59 1421.65 1271.36 1790.41 594.15 263.1 445.36 1633.08 1192.07 111.7 265.15 793.42 1231.3 290.79 2145.07 416.16 124.62 1892.1 1365.71 1616.18 1880.26 4204.92 2141.29 2129.49 182.17 1957.11 275.33 19.95 1784 1217.17 2029.74 1757.78 1227.05 547.91 987.81 1161.37 1184.99 1330.98 1095.36 210.55 1019.31 86.74 821.65 761.77 1556.93 2043.93 1918.63 1333.5 1134.99 180.36 1985.35 607.45 1044.83 1904.84 123.36 2003.58 1226.49 316.47 1034.83 560.57 1242.7 934.87 1154.71 2004.8 2025.81 568.65 1635.6 216.52 26.55 192.33 1978.27 2125.84 187.3 151.71 74.67 685.68 459.73 223.61 235.8 1347.94 745.52 1927.21 601.79 750.37 627.59 1421.65 1271.36 1790.41 594.15 263.1 445.36 1633.08 1192.07 111.7 265.15 793.42 1231.3 290.79 2145.07 416.16 124.62 1892.1 1365.71 1616.18 1761.94 118.32 383.34 1705.64 1088.15 1027.79 2141.29 2129.49 182.17 1957.11 275.33 19.95 1784 1217.17 2029.74 1757.78 1227.05 547.91 987.81 1161.37 1184.99 1330.98 1095.36 210.55 1019.31 86.74 821.65 761.77 1556.93 2043.93 1918.63 1333.5 1134.99 180.36 1985.35 607.45 291.08 753.75 131.65 746.54 1026.65 123.36 2003.58 1226.49 316.47 1034.83 560.57 1242.7 934.87 1154.71 2004.8 2025.81 568.65 2264 XAVIER UNIVERSITY 2267 WOFFORD COLLEGE 2270 Data Systems 2273 SAINT CLOUD HOSPITAL SCHOOL OF RADIOLOGIC TECHNOLO 2276 VERMONT TECHNICAL COLLEGE 2279 FAMILY OF FAITH COLLEGE 2282 MIDWESTERN BAPTIST THEOLOGICAL SEMINARY 2285 Leeding Engines Ltd 2288 Stay Puft Corporation 2291 MAYO MEDICAL SCHOOL 2297 UNIVERSITY OF NEW HAVEN 2300 SAINT JOSEPH SCHOOL OF PRACTICAL NURSING 2303 ZiffCorp 2306 HERKIMER COUNTY COMMUNITY COLLEGE 2309 SOUTHERN SCHOOL OF BEAUTY INC 2312 McMahon and Tate 2315 UNIVERSITY OF HAWAII AT HILO 2318 DENVER CAREER COLLEGE 2321 CLARK UNIVERSITY 2324 AMERICAN COLLEGE OF TRADITIONAL CHINESE MEDICINE 2327 MOUNT ANGEL SEMINARY 2330 MARIAN HEALTH CAREERS CENTER 2333 BALDWIN PARK ADULT & COMMUNITY EDUCATION 2336 INSTITUTO MERLIX 2339 PERALTA COMMUNITY COLLEGE SYSTEM OFFICE 2342 BANK STREET COLLEGE OF EDUCATION 2345 WESLEYAN UNIVERSITY 2348 COLUMBIA BASIN COLLEGE 2351 WISCONSIN LUTHERAN COLLEGE 2357 Globo Gym American Corp 2360 Megadodo Publications 2363 AMERICAN INSTITUTE OF ALTERNATIVE MEDICINE 2366 RARITAN VALLEY COMMUNITY COLLEGE 2369 UNIVERSITY OF GEORGIA 2372 SPRINGFIELD COLLEGE IN ILLINOIS 2375 The Krusty Krab 2378 COVENANT THEOLOGICAL SEMINARY 2381 MITCHELL TECHNICAL INSTITUTE 2384 UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL 2387 ALTOONA BEAUTY SCHOOL INC 2390 MONROE COMMUNITY COLLEGE 2393 MARIAN COLLEGE 2396 MONTGOMERY HOSPITAL SCHOOL OF NURSING ANESTHESIA 2399 Duff Brewing Company 2402 TEMPLE BAPTIST SEMINARY 2405 CAMBRIA COUNTY AREA COMMUNITY COLLEGE 2408 ACADEMY OF HAIR DESIGN INC 2411 LINCOLN SCHOOL OF COMMERCE 2414 Thrift Bank 2417 ABC Telecom 2420 WAUBONSEE COMMUNITY COLLEGE 2423 PENNSYLVANIA INSTITUTE OF TECHNOLOGY 2426 Corellian Engineering Corporation 2429 YALE 2432 POLYTECHNIC UNIVERSITY 2435 Strickland Propane 2438 PILLSBURY BAPTIST BIBLE COLLEGE 2441 SAGE TECHNICAL SERVICES 2444 MONTECLARO INST DE CAPACITACION TEC EN SVC DE HOSP 2447 LOUISBURG COLLEGE 2450 MED 2453 RIVERSIDE HAIRSTYLING ACADEMY 2456 RABBINICAL COLLEGE OF AMERICA 2459 Spade and Archer 2462 RIVERLAND COMMUNITY COLLEGE 2465 ARKANSAS VALLEY TECHNICAL INSTITUTE 2471 Monks Diner 2474 Demo inc 2477 NCPT 2480 FLORIDA INSTITUTE OF ULTRASOUND INC 2483 Atlantic Northern 2486 Tip Top Cafe 2489 OZARK CHRISTIAN COLLEGE 2492 Nordyne Defense Dynamics 2495 THE UNIVERSITY OF TEXAS AT ARLINGTON 2498 COLLEGE OF SAINT MARY 2501 LOUISIANA TECH UNIVERSITY 2504 MADISONVILLE COMMUNITY COLLEGE 2507 CAPE FEAR COMMUNITY COLLEGE 2510 Chez Quis 2513 YESHIVA OHR ELCHONON CHABAD WEST COAST TAL SEM 549.68 1622.79 2095.89 1088.66 720.12 1362.26 713.4 267.5 448.17 1253.99 338.39 1450.72 65.51 449.98 173.48 2123.55 1978.11 2006.76 1823.01 1738.01 589.48 1537.62 880.81 2055.95 429.83 1430.74 1134.22 2107.4 895.75 1428.4 1362.81 799.07 871.57 741.73 1188.89 1792.55 770.01 1533.54 89.56 2083.59 1285.65 2083.03 1363.96 351.71 563.58 1628.29 1632.94 1198.51 1615.61 2675.98 1321.4 367.78 530.29 699.14 1368.71 411.86 1164.56 1949.08 1880.45 201.58 254.55 1690.57 1011.78 913.55 1656.28 1925.41 802.33 806.71 2047.84 1251.74 2125.57 1151.96 617.81 984.88 1933.83 2076.85 2134.52 1754.75 1300.14 2714.8 3763.11 549.68 1622.79 2095.89 1088.66 720.12 1362.26 713.4 267.5 448.17 1253.99 338.39 1450.72 65.51 449.98 173.48 2123.55 1978.11 447.38 890.63 871.04 1559.38 61.34 1738.01 589.48 1537.62 880.81 2055.95 429.83 1430.74 1134.22 2107.4 895.75 1428.4 1362.81 799.07 871.57 741.73 1188.89 1792.55 770.01 1533.54 89.56 2083.59 1285.65 2083.03 1363.96 351.71 563.58 1628.29 1632.94 1198.51 1604.53 708.28 940.92 11.08 441.45 585.33 1321.4 367.78 530.29 699.14 1368.71 411.86 1164.56 1949.08 1880.45 201.58 254.55 1690.57 1011.78 913.55 1656.28 1925.41 802.33 806.71 2047.84 1251.74 2125.57 1151.96 617.81 984.88 1933.83 2076.85 2134.52 1754.75 1300.14 1051.46 1857.93 779.65 1663.34 816.36 309.17 2516 CUNY NEW YORK CITY COLLEGE OF TECHNOLOGY 2519 Blammo 2522 MARIST COLLEGE 2525 PAUL MITCHELL THE SCHOOL 2528 Wayne Enterprises 2531 Zevo Toys 2534 ILLINOIS CENTRAL COLLEGE 2537 CAROUSEL BEAUTY COLLEGE 2540 BARRETT AND COMPANY SCHOOL OF HAIR DESIGN 2543 MARICOPA SKILL CENTER 2546 ALLIED MEDICAL AND TECHNICAL CAREERS 2549 ANCILLA COLLEGE 2552 NORTH COUNTRY COMMUNITY COLLEGE 2555 CALIFORNIA COLLEGE OF VOCATIONAL CAREERS 2558 MARSHALL UNIVERSITY 2561 Osato Chemicals 2564 ALLENTOWN BUSINESS SCHOOL 2567 MANHATTAN CHRISTIAN COLLEGE 2570 NICHOLLS STATE UNIVERSITY 2573 YESHIVATH VIZNITZ 2576 GAMLA COLLEGE 2579 MORGAN COMMUNITY COLLEGE 2582 Charles Townsend Agency 2585 GODS BIBLE SCHOOL AND COLLEGE 2588 PAINE COLLEGE 2591 BUTLER COUNTY COMMUNITY COLLEGE 2594 SHORTER COLLEGE 2597 LIFE PACIFIC COLLEGE 2600 ITT EDUCATIONAL SERVICES INC SYSTEM OFFICE 2603 Initrode 2606 MARYMOUNT MANHATTAN COLLEGE 2609 SANTA ROSA JUNIOR COLLEGE 2612 NORTHWESTERN CONNECTICUT COMMUNITY COLLEGE 2615 MESIVTA OF EASTERN PARKWAY 2618 CARL SANDBURG COLLEGE 2621 Fake Brothers 2624 DODGE CITY COMMUNITY COLLEGE 2627 OAKLAND COMMUNITY COLLEGE 2630 BAPTIST THEOLOGICAL SEMINARY AT RICHMOND 2633 THE UNIVERSITY OF TEXAS HEALTH SCIENCE 2636 EXCELSIOR COLLEGE 2639 BALDWIN BEAUTY SCHOOL 2642 SOUTHERN CONNECTICUT STATE UNIVERSITY 2645 Minuteman Cafe 2648 Western Gas & Electric 2651 PYRAMID CAREER INSTITUTE 2654 NASCAR TECHNICAL INSTITUTE 2657 General Forge and Foundry 2663 Gringotts 2666 WILLIAMS COLLEGE 2669 WESLEY BIBLICAL SEMINARY 2672 Carrys Candles 2675 NORTH AMERICAN BAPTIST SEMINARY 2678 SAINT JOHNS SEMINARY 2681 Acme inc 2684 FOUNTAINHEAD COLLEGE OF TECHNOLOGY 2687 Monarch Playing Card Co 2690 Three Waters 2693 GHENT BEAUTY ACADEMY 2696 UNIVERSITY OF SOUTH DAKOTA 2699 DAKOTA WESLEYAN UNIVERSITY 2702 HONOLULU COMMUNITY COLLEGE 2705 AUSTRALASIAN COLLEGE OF HERBAL STUDIES USA INC 2708 HARRISBURG AREA COMMUNITY COLLEGE 2711 WEST VALLEY COLLEGE 2714 OREGON COLLEGE OF ORIENTAL MEDICINE 2717 K D STUDIO 2720 TRINITY LAW AND GRADUATE SCHOOL 2723 The Frying Dutchman 2726 ALAMANCE COMMUNITY COLLEGE 2729 SAN DIEGO STATE UNIVERSITY 2732 TRINITY BIBLE COLLEGE 2735 JAMES H FAULKNER STATE COMMUNITY COLLEGE 2738 BLACKFEET COMMUNITY COLLEGE 2741 NORTHEAST COMMUNITY COLLEGE 2744 Praxis Corporation 2747 MOORPARK COLLEGE 2750 SH'OR YOSHUV RABBINICAL COLLEGE 2753 JEWISH HOSPITAL 2756 Cogswell Cogs 2759 Chotchkies 1658.44 1693.5 1703.58 1410.21 47.13 851.78 1589.54 1446.83 784.95 497.08 859.25 1814.28 1746.73 1197.11 1799.6 1644.33 1360.41 1211.27 1907.35 1520.6 1641.46 847.1 114.48 129.67 1033.92 979.13 1454.95 923.7 852.58 1632.09 446.39 4697.61 1402.84 629.2 2013.17 1154.94 2160.42 423.93 948.81 795.6 1439.52 1488.59 1683.14 736 1797.26 1726.54 161.68 673.02 1504.68 2049.77 708.58 2085.55 1665.72 35.07 30.45 1167.63 481 1090.69 845.19 20.55 1543.82 1458.74 2995.31 864.45 270.91 1746.2 196 1129.3 1815.89 1329.34 1884.51 980.64 282.82 1333.09 2077.41 2012.52 1996.08 2003.02 645.32 1947.51 2033.36 1658.44 1693.5 1703.58 1410.21 47.13 851.78 1589.54 1446.83 784.95 497.08 859.25 1814.28 1746.73 1197.11 1799.6 1644.33 1360.41 1211.27 1907.35 1520.6 1641.46 847.1 114.48 129.67 1033.92 979.13 1454.95 923.7 852.58 1632.09 446.39 1064.95 797.07 1179.58 967.63 688.38 1402.84 629.2 2013.17 1154.94 2160.42 423.93 948.81 795.6 1439.52 1488.59 1683.14 736 1797.26 1726.54 161.68 673.02 1504.68 2049.77 708.58 2085.55 1665.72 35.07 30.45 1167.63 481 1090.69 845.19 20.55 1543.82 1458.74 94.45 922.34 1092.53 885.99 864.45 270.91 1746.2 196 1129.3 1815.89 1329.34 1884.51 980.64 282.82 1333.09 2077.41 2012.52 1996.08 2003.02 645.32 1947.51 2033.36 2762 SUWANNEE 2765 UNIVERSITY OF MAINE AT PRESQUE ISLE 2768 SOUTHWEST TECHNOLOGY CENTER 2771 VANGUARD INSTITUTE OF TECHNOLOGY 2774 OAKTON COMMUNITY COLLEGE 2777 DUTCHESS BOCES SCHOOL OF PRACTICAL NURSING 2780 Primatech 2783 The New Firm 2786 Compuglobalhypermeganet 2789 Smith and Co 2792 MERRELL UNIVERSITY OF BEAUTY ARTS AND SCIENCE 2795 GOVERNORS STATE UNIVERSITY 2798 CLOYDS BEAUTY SCHOOL 2 INC 2801 VANCE 2804 BALTIMORE SCHOOL OF MASSAGE 2807 DELL'ARTE INTERNATIONAL SCHOOL OF PHYSICAL THEATRE 2810 Powell Motors 2813 LAKE ERIE COLLEGE OF OSTEOPATHIC MEDICINE 2816 SAINT VINCENT DE PAUL REGIONAL SEMINARY 2819 SALEM COLLEGE 2822 CUNY MEDGAR EVERS COLLEGE 2825 EASTERN OREGON UNIVERSITY 2828 MOUNTAIN STATE COLLEGE 2831 PARKLAND COLLEGE 2834 Burleigh and Stronginthearm 2837 ROXBURY COMMUNITY COLLEGE 2840 ELIZABETHTOWN TECHNICAL COLLEGE 2843 BORICUA COLLEGE 2846 ALEXANDRIA SCHOOL OF SCIENTIFIC THERAPEUTICS 2849 PACIFIC ISLANDS BIBLE COLLEGE 2852 COLLEGE OF MOUNT SAINT VINCENT 2855 AMERICAN MOTORCYCLE INSTITUTE 2858 General Services Corporation 2861 OHIO HI POINT JOINT VOCATIONAL SCHOOL DISTRICT 2864 MOHAWK VALLEY COMMUNITY COLLEGE 2867 Milliways 2870 Sample inc 2873 MAGEE BROTHERS BEAVERTON SCHOOL OF BEAUTY 2876 LIFE UNIVERSITY 2879 INSTITUTO TECNOLOGICO EMPRESARIAL 2882 OREGON UNIVERSITY SYSTEM 2885 Galaxy Corp 2888 Omni Consimer Products 2891 COLUMBIA GORGE COMMUNITY COLLEGE 2894 CHEMEKETA COMMUNITY COLLEGE 2897 DENVER AUTOMOTIVE AND DIESEL COLLEGE 2900 Mr Sparkle 2903 CITY COLLEGES OF CHICAGO 2906 Gadgetron 2909 SOUTHEASTERN LOUISIANA UNIVERSITY 2912 NORTH BENNET STREET SCHOOL 2915 SAINT BONAVENTURE UNIVERSITY 2918 TRINITY COLLEGE OF FLORIDA 2921 HUNTINGDON COLLEGE 2924 GONZAGA UNIVERSITY 2927 SOUTH COLLEGE 2930 NEW DIMENSIONS SCHOOL OF HAIR DESIGN 2933 ETI TECHNICAL COLLEGE 2936 CALIFORNIA INSTITUTE OF CUSTOMER ENGINEERING 2939 MINNESOTA STATE COLLEGE 2942 COLUMBUS STATE COMMUNITY COLLEGE 2945 SAINT VLADIMIRS ORTHODOX THEOLOGICAL SEMINARY 2948 EATON BEAUTY STYLIST COLLEGE INC 2954 MERRILLVILLE BEAUTY COLLEGE 2960 TRIANGLE TECH 2963 Sixty Second Avenue 2966 Roboto Industries 2969 CENTRAL KENTUCKY TECHNICAL COLLEGE 2972 SOUTH HILLS SCHOOL OF BUSINESS AND TECH 2975 ABINGTON MEMORIAL HOSPITAL DIXON SCHOOL OF NURSING 2978 NEWBRIDGE COLLEGE 2981 Plow King 2984 TRINITY LUTHERAN SEMINARY 2987 MENLO COLLEGE 2990 LYME ACADEMY COLLEGE OF FINE ARTS 2993 Niagular 2996 DEVRY INST OF TECH & KELLER GRAD SCH OF MNGMNT 2999 HAVERFORD COLLEGE 3002 Roxxon 3005 SONOMA STATE UNIVERSITY 3008 Gizmonic Institute 1561.2 227.76 171.05 1792.94 176.56 545.09 466.01 561.65 535.15 1009.79 1608.48 434.26 1825.54 2835.96 363.49 1127.83 1119.13 1236.47 395.38 1086.7 195.77 1883.38 429.77 2199.77 310.7 992.69 1869.78 374.74 1551 859.88 1128.32 1303.09 836.61 2168.89 2072.54 1507.34 87.39 775.7 1111.55 643.18 1795.01 695.99 289.14 750.74 1806.41 1642.9 844.23 51.79 1205.99 1622.92 1527.86 1173.83 1792.09 1235.86 1144.68 1404.62 1142.52 1357.06 1458.29 376.51 1505.73 1201.92 596.15 621.47 1242.04 1192.31 1485.59 399.95 957.3 1849.59 1250.14 776.35 624.98 587.38 621.89 2931.83 1264.35 2057.08 1429.71 1254.4 663.56 1561.2 227.76 171.05 1792.94 176.56 545.09 466.01 561.65 535.15 1009.79 1608.48 434.26 1825.54 966.43 826.48 82.5 960.55 363.49 1127.83 1119.13 1236.47 395.38 1086.7 195.77 1883.38 429.77 2199.77 310.7 992.69 1869.78 374.74 1551 859.88 1128.32 1303.09 836.61 2168.89 2072.54 1507.34 87.39 775.7 1111.55 643.18 1795.01 695.99 289.14 750.74 1806.41 720 551.07 844.23 371.83 51.79 1205.99 1622.92 1527.86 1173.83 1792.09 1235.86 1144.68 1404.62 1142.52 1357.06 1458.29 376.51 1505.73 1201.92 596.15 621.47 1242.04 1192.31 1485.59 399.95 957.3 1849.59 1250.14 776.35 624.98 587.38 621.89 1838.31 1093.52 1264.35 2057.08 1429.71 1254.4 663.56 3011 Water and Power 3014 Mainway Toys 3017 Big Kahuna Burger 3020 SOUTH MOUNTAIN COMMUNITY COLLEGE 3023 UNITY COLLEGE 3026 Colonial Movers 3029 Universal Export 3032 UNIVERSITY OF NORTH TEXAS SYSTEM 3035 Taco Grande 3038 PAT GOINS BENTON ROAD BEAUTY SCHOOL 3041 MARTINS COLLEGE OF COSMETOLOGY 3044 Mooby Corp 3047 INDIAN RIVER COMMUNITY COLLEGE 339.46 1556.65 500.55 2194.8 1445.15 1841.07 407.8 1805.98 2017.03 1289.58 1628.34 1594.84 1740.44 339.46 1556.65 500.55 2194.8 1445.15 1841.07 407.8 1805.98 2017.03 1289.58 1628.34 1594.84 1740.44 79291.62 customer ID customer name 2885 Galaxy Corp 1613 BETHEL COLLEGE 1577 BROOKS COLLEGE 2354 NATIONAL GRADUATE SCHOOL OF QUALITY SYSTEMS MGMT 1793 MACALESTER COLLEGE 2099 Keedsler Motors 2057 INFORMATION COMPUTER SYSTEMS INSTITUTE 1901 Sto Plains Holdings 2468 RUSH UNIVERSITY 2660 FULLERTON COLLEGE 2294 123 Warehousing 2045 Wernham Hogg 1769 The Legitimate Businessmens Club 2873 MAGEE BROTHERS BEAVERTON SCHOOL OF BEAUTY 2123 UMPQUA COMMUNITY COLLEGE 2957 CH Lavatory and Sons 2951 WESTERN SEMINARY Total Disputed Amount Disputed Amount Invoice# 695.99 911.72 1274.78 697.61 1817.6 156.72 1934.67 1899.97 2142.75 502.62 337.04 1499.57 122.26 775.7 2093.51 9.17 1385.74 Invoice Date Notes 120254 11/2/2013 defective product claim (not returned) 191546 1/30/2014 billing error under investigation 180054 10/5/2014 misspelling (client error) 180941 11/8/2014 defective product claim (not returned) 181451 11/26/2014 defective product claim (not returned) 181561 11/27/2014 defective product claim (not returned) 181658 12/11/2014 misspelling (client error) 181666 12/15/2014 misspelling (client error) 181748 12/26/2014 billing error under investigation 191465 7/24/2015 return refusal 204515 10/24/2015 return refusal 205415 10/30/2015 billing error under investigation 206120 11/11/2015 defective product claim (not returned) 206664 11/17/2015 defective product claim (not returned) 207319 11/19/2015 defective product claim (not returned) 208344 11/26/2015 return refusal 208890 12/21/2015 return refusal estimated collection rate 50% 40% 70% 50% 50% 50% 70% 70% 40% 10% 10% 40% 50% 50% 50% 10% 10% Report Title: CUSTOM_Aging_AR GL290: AC (AR100) Entity: all Download Date: JAN 3, 2016 System Date: 12/31/2015 customer I customer name 1526 COAHOMA COMMUNITY COLLEGE 1529 GRACELAND UNIVERSITY 1532 M J MURPHY BEAUTY COLLEGE OF MT PLEASANT 1535 ALVERNIA COLLEGE 1538 Foo Bars 1541 INSTITUTE FOR BUSINESS AND TECHNOLOGY 1544 NEW ENGLAND SCHOOL OF HAIR DESIGN INC 1547 SOUTHWEST TEXAS JUNIOR COLLEGE 1550 Extensive Enterprise 1553 HAIRITAGE HAIR ACADEMY 1556 KSA BEAUTY ACADEMY 1559 CUYAHOGA COMMUNITY COLLEGE DISTRICT 1562 WESTERN DAKOTA TECHNICAL INSTITUTE 1565 Initech 1568 GADSDEN STATE COMMUNITY COLLEGE 1571 PEPPERDINE UNIVERSITY 1574 ELKINS PARK HOSPITAL SCHOOL OF RADIOLOGIC TECHNOLOGY 1577 BROOKS COLLEGE 1580 Allied Biscuit 1583 COURT REPORTING INSTITUTE 1586 Widget Corp 1589 CLEVELAND INSTITUTE OF MUSIC 1592 THOMAS COLLEGE 1595 St Anky Beer 1598 FRANKLIN AND MARSHALL COLLEGE 1601 COKER COLLEGE 1604 MARIN REGIONAL OCCUPATIONAL PROGRAM 1607 Demo Company 1610 Big T Burgers and Fries 1613 BETHEL COLLEGE 1616 SOUTH CENTRAL CAREER CENTER 1619 CAPITOL CITY TRADE AND TECHNICAL SCHOOL 1622 GORDON COLLEGE 1625 LASSEN COMMUNITY COLLEGE 1628 INSTITUTE OF MIDWIFERY WOMEN AND HEALTH 1631 Kumatsu Motors 1634 GANNON UNIVERSITY 1637 THE UNIVERSITY OF VIRGINIA'S COLLEGE AT WISE 1640 ANGELINA COLLEGE 1643 North Central Positronics 1646 ORLO SCHOOL OF HAIR DESIGN AND COSMETOLOGY 1649 Virtucon 1652 WESTERN CAREER COLLEGE 1655 UNIVERSITY OF NEW MEXICO 1658 Central Perk 1661 GREAT PLAINS TECHNOLOGY CENTER 1664 SEWANEE 1667 LEES 1670 NEW ENGLAND TRACTOR TRAILER TRAINING SCHOOL OF CT 1673 LexCorp 1676 COASTAL GEORGIA COMMUNITY COLLEGE 1679 HURON SCHOOL OF NURSING 1682 Globo-Chem 1685 DONGGUK ROYAL UNIVERSITY 1688 RIVERSIDE COMMUNITY COLLEGE 1691 Thatherton Fuels 1694 CLAREMONT GRADUATE UNIVERSITY 1697 Ajax 1700 LuthorCorp 1703 REUBEN 1706 CAMBRIDGE COLLEGE 1709 KENSINGTON COLLEGE 1712 HOBART INSTITUTE OF WELDING TECHNOLOGY 1715 CITADEL MILITARY COLLEGE OF SOUTH CAROLINA 1718 BAIS MEDRASH ELYON 1721 ROYALE COLLEGE OF BEAUTY 1724 AMERICAN COLLEGE 1727 PERRY TECHNICAL INSTITUTE 1730 THE SAGE COLLEGES 1733 Taggart Transcontinental 1736 Mammoth Pictures 1739 MR BELAS SCHOOL OF COSMETOLOGY INCORPORATED 1742 HARCUM COLLEGE 1745 PULASKI TECHNICAL COLLEGE 1748 Acme Corp Total A/R Current A/ 30-60 61-90 91-120 121-150 151-200 200-365 1915.95 1915.95 1607.02 1607.02 253.82 253.82 1785.93 1130.52 655.41 1693.46 1767.04 1767.04 825.51 761.46 64.05 738.35 738.35 1300.25 1300.25 2292.23 1633.31 658.92 717.75 717.75 2065.36 1306.19 759.17 1525.94 1525.94 54.59 54.59 834.2 834.2 459.41 459.41 1506.47 1506.47 1274.78 1774.39 1774.39 889.91 889.91 2035.84 2035.84 2182.92 2099.65 83.27 1648.92 1648.92 458 458 2281.27 1248.8 1032.47 1999.61 1999.61 1909.66 1909.66 1896.27 1896.27 2159.56 911.72 1360.81 1360.81 1186.4 1186.4 1239.36 1900.89 1900.89 1582.43 1582.43 1525.32 932.77 592.55 583.45 583.45 731.62 731.62 1249.73 1212.06 241.95 970.11 1853.23 1853.23 2334.18 991.26 1342.92 1020.47 1020.47 969.26 969.26 280.48 920.26 920.26 665.34 665.34 1273.21 1273.21 984.93 984.93 1297.7 1297.7 1593.5 1593.5 894.4 894.4 1306 1306 937.6 937.6 397.85 397.85 1605.36 1605.36 1637.58 1637.58 2053.91 1006.34 1006.34 1061.96 1061.96 259.87 259.87 2078.03 1738.55 1738.55 1735.88 1735.88 1519.25 337.31 337.31 344.35 344.35 1726.22 1726.22 1782.75 822.56 822.56 443.98 443.98 84.63 84.63 1655.56 1655.56 1570.95 472.15 1098.8 464.78 464.78 >365 1693.46 1274.78 2159.56 911.72 1239.36 1249.73 280.48 2053.91 2078.03 1519.25 1782.75 1751 Transworld Consortium 1754 SOUTHEASTERN BUSINESS COLLEGE 1757 UNIVERSITY OF CALIFORNIA 1760 UNIVERSITY OF WISCONSIN EXTENSION 1763 OWENSBORO COMMUNITY AND TECHNICAL COLLEGE 1766 ILLINOIS VALLEY COMMUNITY COLLEGE 1769 The Legitimate Businessmens Club 1772 UNIVERSITY OF PITTSBURGH 1775 NAZARETH COLLEGE OF ROCHESTER 1778 Incom Corporation 1781 MEDICAL CAREER CENTER 1784 NATIONAL 1787 General Products 1790 Wentworth Industries 1793 MACALESTER COLLEGE 1796 PIMA COMMUNITY COLLEGE 1799 KISHWAUKEE COLLEGE 1802 Industrial Automation 1805 VOLUNTEER BEAUTY INC 1808 NOSSI COLLEGE OF ART 1811 COLORADO SCHOOL OF TRADITIONAL CHINESE MEDICINE 1814 BAPTIST BIBLE COLLEGE AND GRADUATE SCHOOL 1817 IRVINE VALLEY COLLEGE 1820 CARLETON COLLEGE 1823 EMERSON COLLEGE 1826 CALIFORNIA PARAMEDICAL AND TECHNICAL COLLEGE 1829 TENNESSEE TECHNOLOGY CENTER AT HARTSVILLE 1832 TREND BARBER COLLEGE 1835 ACADEMY OF BEAUTY CULTURE 1838 CHARLESTON SCHOOL OF MASSAGE 1841 GROSSMONT 1844 PITTSBURGH INSTITUTE OF MORTUARY SCIENCE INC 1847 TOLEDO ACADEMY OF BEAUTY CULTURE 1850 US Robotics and Mechanical Men 1853 CAREER TECHNOLOGY CENTER OF LACKAWANNA COUNTY 1856 MARY WASHINGTON COLLEGE 1859 NORTH GEORGIA COLLEGE AND STATE UNIVERSITY 1862 SpringShield 1865 TOMPKINS 1868 Krustyco 1871 JACKSONVILLE UNIVERSITY 1874 Flowers By Irene 1877 VENTURA COLLEGE 1880 JOHNSON STATE COLLEGE 1883 COASTAL BEND COLLEGE 1886 SNOW COLLEGE 1889 DEPAUL UNIVERSITY 1892 Sirius Cybernetics Corporation 1895 BLAND Corporation 1898 CENTRAL FLORIDA INSTITUTE 1901 Sto Plains Holdings 1904 COFFEYVILLE COMMUNITY COLLEGE & AREA TECH SCHOOL 1907 ROSEBURG BEAUTY COLLEGE 1910 ACADEMY OF HAIR TECHNOLOGY 1913 HAGERSTOWN COMMUNITY COLLEGE 1916 CALVIN COLLEGE 1919 BAY PATH COLLEGE 1922 UNIVERSITY OF VIRGINIA 1925 Moes Tavern 1928 YESHIVA TORAS CHAIM TALMUDICAL SEMINARY 1931 Sombra Corporation 1934 Sonky Rubber Goods 1937 HARDIN 1940 Bluth Company 1943 EASTLAND 1946 PLYMOUTH STATE UNIVERSITY 1949 VOORHEES COLLEGE 1952 Barrytron 1955 PALO ALTO COLLEGE 1958 ANTONELLI INSTITUTE 1961 MIDDLESEX COMMUNITY COLLEGE 1964 OUACHITA TECHNICAL COLLEGE 1967 WEST LIBERTY STATE COLLEGE 1970 FLORIDA COLLEGE 1973 Klimpys 1976 CHUBB INSTITUTE KEYSTONE 1979 BRIGHTON CENTER'S CENTER FOR EMPLOYMENT TRAINING 1982 GREENE COUNTY AREA VOCATIONAL TECHNICAL SCHOOL 1985 LOS ANGELES MISSION COLLEGE 1988 INTER AMERICAN UNIV OF PUERTO RICO 1991 WOOD TOBE 1390.22 624.35 2187.19 1489.19 1567.07 65.41 122.26 311.61 2084.39 1507.72 1961.84 9.28 847.91 1176.36 1817.6 2144.3 1074.08 687.75 211.21 1169.32 2151.81 193.35 1245.8 600.36 588.33 1052.01 945.46 505.92 617.13 1312.96 1871.75 363.69 215.74 495.59 1293.07 2405.13 1810.38 233.78 1375.89 1331.64 659.29 998.28 199.32 663.69 1535.33 111.55 1893.95 372.45 886.79 661.86 1899.97 1640.45 1415.75 842.27 886.52 1993.42 837.7 505.76 316.37 1843.23 1763.05 244.69 1566.81 337.53 637.18 1253.8 981.49 2438.68 1593.71 1823.74 61.17 1975.4 431.18 1178.52 2144.72 990.38 1136.15 840.4 930.76 1725.24 1043.16 1390.22 624.35 2187.19 831.58 657.61 1567.07 65.41 122.26 311.61 2084.39 1507.72 1961.84 9.28 847.91 1176.36 1817.6 2144.3 1074.08 687.75 211.21 1169.32 2151.81 193.35 1245.8 600.36 588.33 1052.01 945.46 505.92 617.13 1312.96 679.3 363.69 215.74 495.59 38.86 1293.07 1894.78 1153.59 510.35 1810.38 233.78 1375.89 1331.64 659.29 998.28 199.32 663.69 1535.33 111.55 1893.95 372.45 886.79 661.86 1899.97 1640.45 1415.75 842.27 886.52 1993.42 837.7 505.76 316.37 1843.23 1763.05 244.69 528.17 1031.72 6.92 337.53 637.18 1253.8 981.49 1317.06 1593.71 1121.62 1823.74 61.17 1975.4 431.18 1178.52 2144.72 990.38 1136.15 840.4 930.76 1725.24 1043.16 1994 CHURCHMAN BUSINESS SCHOOL 1997 CONNECTICUT INSTITUTE OF HAIR DESIGN 2000 LEX LA 2003 United Fried Chicken 2006 Tessier-Ashpool 2009 CLOUD COUNTY COMMUNITY COLLEGE 2012 CENTRAL OREGON COMMUNITY COLLEGE 2015 MID FLORIDA TECH 2018 CHILLICOTHE BEAUTY ACADEMY INC 2021 FOX COLLEGE INC 2024 ADVANCED CAREER TRAINING 2027 ST LUKES MEDICAL CENTER SCHOOL OF RADIOLOGIC TECHN 2030 Globex Corporation 2033 TRANSYLVANIA UNIVERSITY 2036 CHARLES A PROSSER SCHOOL OF TECHNOLOGY 2039 WARNER SOUTHERN COLLEGE 2042 BALTIMORE STUDIO OF HAIR DESIGN 2045 Wernham Hogg 2048 FLORIDA NATIONAL COLLEGE 2051 NORTHERN MICHIGAN UNIVERSITY 2054 PROFESSIONAL BEAUTY SCHOOL 2057 INFORMATION COMPUTER SYSTEMS INSTITUTE 2060 CALIFORNIA LEARNING CENTER 2063 WASHINGTON STATE UNIVERSITY 2066 THOMAS NELSON COMMUNITY COLLEGE 2069 WILLIAM WOODS UNIVERSITY 2072 Dunder Mifflin 2075 Petrox Oil Company 2078 OHIO STATE BEAUTY ACADEMY 2081 CUYAMACA COLLEGE 2084 ST LUKE'S COLLEGE 2087 ALEXANDRIA ACADEMY OF BEAUTY CULTURE 2090 CUESTA COLLEGE 2093 ART INSTITUTE PITTSBURGH 2096 UNIVERSITY OF COLORADO HEALTH SCIENCES CENTER 2099 Keedsler Motors 2102 LOYOLA MARYMOUNT UNIVERSITY 2105 LEWIS & CLARK COLLEGE 2108 BETHEL THEOLOGICAL SEMINARY 2111 YESHIVATH ZICHRON MOSHE 2114 INSTITUTO DE BANCA Y COMERCIO INC 2117 PUEBLO COMMUNITY COLLEGE 2120 GUSTAVUS ADOLPHUS COLLEGE 2123 UMPQUA COMMUNITY COLLEGE 2126 FRANKLIN COUNTY CAREER AND TECHNOLOGY CENTER 2129 ILLINOIS INSTITUTE OF ART AT SCHAUMBURG 2132 RINGLING SCHOOL OF ART AND DESIGN 2135 GLOBAL BUSINESS INSTITUTE 2138 CAROUSEL OF MIAMI VALLEY BEAUTY COLLEGE 2141 Input Inc 2144 SW SCHOOL OF BUSINESS AND TECH CAREERS 2147 SOUTHEASTERN SCH OF NEUROMUSCULAR & MASSAGE THER 2150 Rouster and Sideways 2153 COMMUNITY BASED EDUCATION DEVELOPMENT 2156 CROWLEYS RIDGE TECHNICAL INSTITUTE 2159 GRADUATE THEOLOGICAL UNION 2162 ATLANTA METROPOLITAN COLLEGE 2165 SAINT JOHNS RIVER COMMUNITY COLLEGE 2168 Sample Company 2171 CUNY HUNTER COLLEGE 2174 NORTHWEST NAZARENE UNIVERSITY 2177 WESTWOOD COLLEGE OF AVIATION TECHNOLOGY 2180 KINGS COLLEGE 2183 Axis Chemical Co 2186 Ankh-Sto Associates 2189 WEST KENTUCKY TECHNICAL COLLEGE 2192 Chasers 2195 NEW CREATIONS ACADEMY OF HAIR DESIGN 2198 PIONEER TECHNOLOGY CENTER 2201 NORTH ADULT EDUCATION CENTER 2204 ELECTRONIC DATA PROCESSING COL OF PR INC 2207 COLBY COMMUNITY COLLEGE 2210 WILLIAM MOORE COLLEGE OF TECHNOLOGY 2213 Spacely Sprockets 2216 WESTERN STATES CHIROPRACTIC COLLEGE 2219 COLLEGE OF SANTA FE 2222 QWERTY Logistics 2225 SOKA UNIVERSITY OF AMERICA 2228 Vandelay Industries 2231 MADERA BEAUTY COLLEGE 2234 INTERNATIONAL ACADEMY OF DESIGN AND TECHNOLOGY 124.07 926.45 1740.66 1026.87 1198.32 1635.6 216.52 26.55 192.33 1978.27 2125.84 187.3 226.38 1369.02 235.8 1347.94 745.52 1499.57 1927.21 601.79 750.37 1934.67 627.59 1421.65 1271.36 1790.41 594.15 263.1 445.36 1633.08 1192.07 111.7 265.15 793.42 1231.3 156.72 290.79 2145.07 416.16 124.62 1892.1 1365.71 1616.18 2093.51 1880.26 4204.92 2141.29 2129.49 182.17 1957.11 275.33 19.95 1784 1217.17 2029.74 1757.78 1227.05 547.91 987.81 1161.37 1184.99 1330.98 1095.36 210.55 1019.31 86.74 821.65 761.77 1556.93 2043.93 1918.63 1333.5 1134.99 180.36 1985.35 607.45 1044.83 1904.84 123.36 2003.58 1226.49 124.07 926.45 1740.66 1026.87 1198.32 1635.6 216.52 26.55 192.33 1978.27 2125.84 187.3 151.71 74.67 685.68 459.73 223.61 235.8 1347.94 745.52 1499.57 1927.21 601.79 750.37 1934.67 627.59 1421.65 1271.36 1790.41 594.15 263.1 445.36 1633.08 1192.07 111.7 265.15 793.42 1231.3 156.72 290.79 2145.07 416.16 124.62 1892.1 1365.71 1616.18 2093.51 1761.94 118.32 383.34 1705.64 1088.15 1027.79 2141.29 2129.49 182.17 1957.11 275.33 19.95 1784 1217.17 2029.74 1757.78 1227.05 547.91 987.81 1161.37 1184.99 1330.98 1095.36 210.55 1019.31 86.74 821.65 761.77 1556.93 2043.93 1918.63 1333.5 1134.99 180.36 1985.35 607.45 291.08 753.75 131.65 123.36 2003.58 1226.49 746.54 1026.65 2237 TRINITY COLLEGE 2240 LA ROCHE COLLEGE 2243 EVANSTON NORTHWESTERN HEALTHCARE SCH OF ANESTHESIA 2246 OSWEGO COUNTY BOCES 2249 Videlectrix 2252 MAGDALEN COLLEGE 2255 MONTEREY PARK COLLEGE 2258 OHIO STATE UNIVERSITY 2261 FRAN BROWN COLLEGE OF BEAUTY 2264 XAVIER UNIVERSITY 2267 WOFFORD COLLEGE 2270 Data Systems 2273 SAINT CLOUD HOSPITAL SCHOOL OF RADIOLOGIC TECHNOLO 2276 VERMONT TECHNICAL COLLEGE 2279 FAMILY OF FAITH COLLEGE 2282 MIDWESTERN BAPTIST THEOLOGICAL SEMINARY 2285 Leeding Engines Ltd 2288 Stay Puft Corporation 2291 MAYO MEDICAL SCHOOL 2294 123 Warehousing 2297 UNIVERSITY OF NEW HAVEN 2300 SAINT JOSEPH SCHOOL OF PRACTICAL NURSING 2303 ZiffCorp 2306 HERKIMER COUNTY COMMUNITY COLLEGE 2309 SOUTHERN SCHOOL OF BEAUTY INC 2312 McMahon and Tate 2315 UNIVERSITY OF HAWAII AT HILO 2318 DENVER CAREER COLLEGE 2321 CLARK UNIVERSITY 2324 AMERICAN COLLEGE OF TRADITIONAL CHINESE MEDICINE 2327 MOUNT ANGEL SEMINARY 2330 MARIAN HEALTH CAREERS CENTER 2333 BALDWIN PARK ADULT & COMMUNITY EDUCATION 2336 INSTITUTO MERLIX 2339 PERALTA COMMUNITY COLLEGE SYSTEM OFFICE 2342 BANK STREET COLLEGE OF EDUCATION 2345 WESLEYAN UNIVERSITY 2348 COLUMBIA BASIN COLLEGE 2351 WISCONSIN LUTHERAN COLLEGE 2354 NATIONAL GRADUATE SCHOOL OF QUALITY SYSTEMS MGMT 2357 Globo Gym American Corp 2360 Megadodo Publications 2363 AMERICAN INSTITUTE OF ALTERNATIVE MEDICINE 2366 RARITAN VALLEY COMMUNITY COLLEGE 2369 UNIVERSITY OF GEORGIA 2372 SPRINGFIELD COLLEGE IN ILLINOIS 2375 The Krusty Krab 2378 COVENANT THEOLOGICAL SEMINARY 2381 MITCHELL TECHNICAL INSTITUTE 2384 UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL 2387 ALTOONA BEAUTY SCHOOL INC 2390 MONROE COMMUNITY COLLEGE 2393 MARIAN COLLEGE 2396 MONTGOMERY HOSPITAL SCHOOL OF NURSING ANESTHESIA 2399 Duff Brewing Company 2402 TEMPLE BAPTIST SEMINARY 2405 CAMBRIA COUNTY AREA COMMUNITY COLLEGE 2408 ACADEMY OF HAIR DESIGN INC 2411 LINCOLN SCHOOL OF COMMERCE 2414 Thrift Bank 2417 ABC Telecom 2420 WAUBONSEE COMMUNITY COLLEGE 2423 PENNSYLVANIA INSTITUTE OF TECHNOLOGY 2426 Corellian Engineering Corporation 2429 YALE 2432 POLYTECHNIC UNIVERSITY 2435 Strickland Propane 2438 PILLSBURY BAPTIST BIBLE COLLEGE 2441 SAGE TECHNICAL SERVICES 2444 MONTECLARO INST DE CAPACITACION TEC EN SVC DE HOSP 2447 LOUISBURG COLLEGE 2450 MED 2453 RIVERSIDE HAIRSTYLING ACADEMY 2456 RABBINICAL COLLEGE OF AMERICA 2459 Spade and Archer 2462 RIVERLAND COMMUNITY COLLEGE 2465 ARKANSAS VALLEY TECHNICAL INSTITUTE 2468 RUSH UNIVERSITY 2471 Monks Diner 2474 Demo inc 2477 NCPT 316.47 1034.83 560.57 1242.7 934.87 1154.71 2004.8 2025.81 568.65 549.68 1622.79 2095.89 1088.66 720.12 1362.26 713.4 267.5 448.17 1253.99 337.04 338.39 1450.72 65.51 449.98 173.48 2123.55 1978.11 2006.76 1823.01 1738.01 589.48 1537.62 880.81 2055.95 429.83 1430.74 1134.22 2107.4 895.75 697.61 1428.4 1362.81 799.07 871.57 741.73 1188.89 1792.55 770.01 1533.54 89.56 2083.59 1285.65 2083.03 1363.96 351.71 563.58 1628.29 1632.94 1198.51 1615.61 2675.98 1321.4 367.78 530.29 699.14 1368.71 411.86 1164.56 1949.08 1880.45 201.58 254.55 1690.57 1011.78 913.55 1656.28 1925.41 2142.75 802.33 806.71 2047.84 316.47 1034.83 560.57 1242.7 934.87 1154.71 2004.8 2025.81 568.65 549.68 1622.79 2095.89 1088.66 720.12 1362.26 713.4 267.5 448.17 1253.99 337.04 338.39 1450.72 65.51 449.98 173.48 2123.55 1978.11 447.38 890.63 871.04 1559.38 61.34 1738.01 589.48 1537.62 880.81 2055.95 429.83 1430.74 1134.22 2107.4 895.75 697.61 1428.4 1362.81 799.07 871.57 741.73 1188.89 1792.55 770.01 1533.54 89.56 2083.59 1285.65 2083.03 1363.96 351.71 563.58 1628.29 1632.94 1198.51 1604.53 708.28 940.92 11.08 441.45 585.33 1321.4 367.78 530.29 699.14 1368.71 411.86 1164.56 1949.08 1880.45 201.58 254.55 1690.57 1011.78 913.55 1656.28 1925.41 2142.75 802.33 806.71 2047.84 2480 FLORIDA INSTITUTE OF ULTRASOUND INC 2483 Atlantic Northern 2486 Tip Top Cafe 2489 OZARK CHRISTIAN COLLEGE 2492 Nordyne Defense Dynamics 2495 THE UNIVERSITY OF TEXAS AT ARLINGTON 2498 COLLEGE OF SAINT MARY 2501 LOUISIANA TECH UNIVERSITY 2504 MADISONVILLE COMMUNITY COLLEGE 2507 CAPE FEAR COMMUNITY COLLEGE 2510 Chez Quis 2513 YESHIVA OHR ELCHONON CHABAD WEST COAST TAL SEM 2516 CUNY NEW YORK CITY COLLEGE OF TECHNOLOGY 2519 Blammo 2522 MARIST COLLEGE 2525 PAUL MITCHELL THE SCHOOL 2528 Wayne Enterprises 2531 Zevo Toys 2534 ILLINOIS CENTRAL COLLEGE 2537 CAROUSEL BEAUTY COLLEGE 2540 BARRETT AND COMPANY SCHOOL OF HAIR DESIGN 2543 MARICOPA SKILL CENTER 2546 ALLIED MEDICAL AND TECHNICAL CAREERS 2549 ANCILLA COLLEGE 2552 NORTH COUNTRY COMMUNITY COLLEGE 2555 CALIFORNIA COLLEGE OF VOCATIONAL CAREERS 2558 MARSHALL UNIVERSITY 2561 Osato Chemicals 2564 ALLENTOWN BUSINESS SCHOOL 2567 MANHATTAN CHRISTIAN COLLEGE 2570 NICHOLLS STATE UNIVERSITY 2573 YESHIVATH VIZNITZ 2576 GAMLA COLLEGE 2579 MORGAN COMMUNITY COLLEGE 2582 Charles Townsend Agency 2585 GODS BIBLE SCHOOL AND COLLEGE 2588 PAINE COLLEGE 2591 BUTLER COUNTY COMMUNITY COLLEGE 2594 SHORTER COLLEGE 2597 LIFE PACIFIC COLLEGE 2600 ITT EDUCATIONAL SERVICES INC SYSTEM OFFICE 2603 Initrode 2606 MARYMOUNT MANHATTAN COLLEGE 2609 SANTA ROSA JUNIOR COLLEGE 2612 NORTHWESTERN CONNECTICUT COMMUNITY COLLEGE 2615 MESIVTA OF EASTERN PARKWAY 2618 CARL SANDBURG COLLEGE 2621 Fake Brothers 2624 DODGE CITY COMMUNITY COLLEGE 2627 OAKLAND COMMUNITY COLLEGE 2630 BAPTIST THEOLOGICAL SEMINARY AT RICHMOND 2633 THE UNIVERSITY OF TEXAS HEALTH SCIENCE 2636 EXCELSIOR COLLEGE 2639 BALDWIN BEAUTY SCHOOL 2642 SOUTHERN CONNECTICUT STATE UNIVERSITY 2645 Minuteman Cafe 2648 Western Gas & Electric 2651 PYRAMID CAREER INSTITUTE 2654 NASCAR TECHNICAL INSTITUTE 2657 General Forge and Foundry 2660 FULLERTON COLLEGE 2663 Gringotts 2666 WILLIAMS COLLEGE 2669 WESLEY BIBLICAL SEMINARY 2672 Carrys Candles 2675 NORTH AMERICAN BAPTIST SEMINARY 2678 SAINT JOHNS SEMINARY 2681 Acme inc 2684 FOUNTAINHEAD COLLEGE OF TECHNOLOGY 2687 Monarch Playing Card Co 2690 Three Waters 2693 GHENT BEAUTY ACADEMY 2696 UNIVERSITY OF SOUTH DAKOTA 2699 DAKOTA WESLEYAN UNIVERSITY 2702 HONOLULU COMMUNITY COLLEGE 2705 AUSTRALASIAN COLLEGE OF HERBAL STUDIES USA INC 2708 HARRISBURG AREA COMMUNITY COLLEGE 2711 WEST VALLEY COLLEGE 2714 OREGON COLLEGE OF ORIENTAL MEDICINE 2717 K D STUDIO 2720 TRINITY LAW AND GRADUATE SCHOOL 1251.74 2125.57 1151.96 617.81 984.88 1933.83 2076.85 2134.52 1754.75 1300.14 2714.8 3763.11 1658.44 1693.5 1703.58 1410.21 47.13 851.78 1589.54 1446.83 784.95 497.08 859.25 1814.28 1746.73 1197.11 1799.6 1644.33 1360.41 1211.27 1907.35 1520.6 1641.46 847.1 114.48 129.67 1033.92 979.13 1454.95 923.7 852.58 1632.09 446.39 4697.61 1402.84 629.2 2013.17 1154.94 2160.42 423.93 948.81 795.6 1439.52 1488.59 1683.14 736 1797.26 1726.54 161.68 673.02 502.62 1504.68 2049.77 708.58 2085.55 1665.72 35.07 30.45 1167.63 481 1090.69 845.19 20.55 1543.82 1458.74 2995.31 864.45 270.91 1746.2 196 1129.3 1251.74 2125.57 1151.96 617.81 984.88 1933.83 2076.85 2134.52 1754.75 1300.14 1051.46 1857.93 1658.44 1693.5 779.65 1663.34 816.36 309.17 1703.58 1410.21 47.13 851.78 1589.54 1446.83 784.95 497.08 859.25 1814.28 1746.73 1197.11 1799.6 1644.33 1360.41 1211.27 1907.35 1520.6 1641.46 847.1 114.48 129.67 1033.92 979.13 1454.95 923.7 852.58 1632.09 446.39 1064.95 797.07 1179.58 967.63 688.38 1402.84 629.2 2013.17 1154.94 2160.42 423.93 948.81 795.6 1439.52 1488.59 1683.14 736 1797.26 1726.54 161.68 673.02 502.62 1504.68 2049.77 708.58 2085.55 1665.72 35.07 30.45 1167.63 481 1090.69 845.19 20.55 1543.82 1458.74 94.45 922.34 1092.53 885.99 864.45 270.91 1746.2 196 1129.3 2723 The Frying Dutchman 2726 ALAMANCE COMMUNITY COLLEGE 2729 SAN DIEGO STATE UNIVERSITY 2732 TRINITY BIBLE COLLEGE 2735 JAMES H FAULKNER STATE COMMUNITY COLLEGE 2738 BLACKFEET COMMUNITY COLLEGE 2741 NORTHEAST COMMUNITY COLLEGE 2744 Praxis Corporation 2747 MOORPARK COLLEGE 2750 SH'OR YOSHUV RABBINICAL COLLEGE 2753 JEWISH HOSPITAL 2756 Cogswell Cogs 2759 Chotchkies 2762 SUWANNEE 2765 UNIVERSITY OF MAINE AT PRESQUE ISLE 2768 SOUTHWEST TECHNOLOGY CENTER 2771 VANGUARD INSTITUTE OF TECHNOLOGY 2774 OAKTON COMMUNITY COLLEGE 2777 DUTCHESS BOCES SCHOOL OF PRACTICAL NURSING 2780 Primatech 2783 The New Firm 2786 Compuglobalhypermeganet 2789 Smith and Co 2792 MERRELL UNIVERSITY OF BEAUTY ARTS AND SCIENCE 2795 GOVERNORS STATE UNIVERSITY 2798 CLOYDS BEAUTY SCHOOL 2 INC 2801 VANCE 2804 BALTIMORE SCHOOL OF MASSAGE 2807 DELL'ARTE INTERNATIONAL SCHOOL OF PHYSICAL THEATRE 2810 Powell Motors 2813 LAKE ERIE COLLEGE OF OSTEOPATHIC MEDICINE 2816 SAINT VINCENT DE PAUL REGIONAL SEMINARY 2819 SALEM COLLEGE 2822 CUNY MEDGAR EVERS COLLEGE 2825 EASTERN OREGON UNIVERSITY 2828 MOUNTAIN STATE COLLEGE 2831 PARKLAND COLLEGE 2834 Burleigh and Stronginthearm 2837 ROXBURY COMMUNITY COLLEGE 2840 ELIZABETHTOWN TECHNICAL COLLEGE 2843 BORICUA COLLEGE 2846 ALEXANDRIA SCHOOL OF SCIENTIFIC THERAPEUTICS 2849 PACIFIC ISLANDS BIBLE COLLEGE 2852 COLLEGE OF MOUNT SAINT VINCENT 2855 AMERICAN MOTORCYCLE INSTITUTE 2858 General Services Corporation 2861 OHIO HI POINT JOINT VOCATIONAL SCHOOL DISTRICT 2864 MOHAWK VALLEY COMMUNITY COLLEGE 2867 Milliways 2870 Sample inc 2873 MAGEE BROTHERS BEAVERTON SCHOOL OF BEAUTY 2876 LIFE UNIVERSITY 2879 INSTITUTO TECNOLOGICO EMPRESARIAL 2882 OREGON UNIVERSITY SYSTEM 2885 Galaxy Corp 2888 Omni Consimer Products 2891 COLUMBIA GORGE COMMUNITY COLLEGE 2894 CHEMEKETA COMMUNITY COLLEGE 2897 DENVER AUTOMOTIVE AND DIESEL COLLEGE 2900 Mr Sparkle 2903 CITY COLLEGES OF CHICAGO 2906 Gadgetron 2909 SOUTHEASTERN LOUISIANA UNIVERSITY 2912 NORTH BENNET STREET SCHOOL 2915 SAINT BONAVENTURE UNIVERSITY 2918 TRINITY COLLEGE OF FLORIDA 2921 HUNTINGDON COLLEGE 2924 GONZAGA UNIVERSITY 2927 SOUTH COLLEGE 2930 NEW DIMENSIONS SCHOOL OF HAIR DESIGN 2933 ETI TECHNICAL COLLEGE 2936 CALIFORNIA INSTITUTE OF CUSTOMER ENGINEERING 2939 MINNESOTA STATE COLLEGE 2942 COLUMBUS STATE COMMUNITY COLLEGE 2945 SAINT VLADIMIRS ORTHODOX THEOLOGICAL SEMINARY 2948 EATON BEAUTY STYLIST COLLEGE INC 2951 WESTERN SEMINARY 2954 MERRILLVILLE BEAUTY COLLEGE 2957 CH Lavatory and Sons 2960 TRIANGLE TECH 2963 Sixty Second Avenue 1815.89 1329.34 1884.51 980.64 282.82 1333.09 2077.41 2012.52 1996.08 2003.02 645.32 1947.51 2033.36 1561.2 227.76 171.05 1792.94 176.56 545.09 466.01 561.65 535.15 1009.79 1608.48 434.26 1825.54 2835.96 363.49 1127.83 1119.13 1236.47 395.38 1086.7 195.77 1883.38 429.77 2199.77 310.7 992.69 1869.78 374.74 1551 859.88 1128.32 1303.09 836.61 2168.89 2072.54 1507.34 87.39 775.7 1111.55 643.18 1795.01 695.99 289.14 750.74 1806.41 1642.9 844.23 51.79 1205.99 1622.92 1527.86 1173.83 1792.09 1235.86 1144.68 1404.62 1142.52 1357.06 1458.29 376.51 1505.73 1201.92 596.15 1385.74 621.47 9.17 1242.04 1192.31 1815.89 1329.34 1884.51 980.64 282.82 1333.09 2077.41 2012.52 1996.08 2003.02 645.32 1947.51 2033.36 1561.2 227.76 171.05 1792.94 176.56 545.09 466.01 561.65 535.15 1009.79 1608.48 434.26 1825.54 966.43 826.48 82.5 960.55 363.49 1127.83 1119.13 1236.47 395.38 1086.7 195.77 1883.38 429.77 2199.77 310.7 992.69 1869.78 374.74 1551 859.88 1128.32 1303.09 836.61 2168.89 2072.54 1507.34 87.39 775.7 1111.55 643.18 1795.01 695.99 289.14 750.74 1806.41 720 551.07 844.23 371.83 51.79 1205.99 1622.92 1527.86 1173.83 1792.09 1235.86 1144.68 1404.62 1142.52 1357.06 1458.29 376.51 1505.73 1201.92 596.15 1385.74 621.47 9.17 1242.04 1192.31 2966 Roboto Industries 2969 CENTRAL KENTUCKY TECHNICAL COLLEGE 2972 SOUTH HILLS SCHOOL OF BUSINESS AND TECH 2975 ABINGTON MEMORIAL HOSPITAL DIXON SCHOOL OF NURSING 2978 NEWBRIDGE COLLEGE 2981 Plow King 2984 TRINITY LUTHERAN SEMINARY 2987 MENLO COLLEGE 2990 LYME ACADEMY COLLEGE OF FINE ARTS 2993 Niagular 2996 DEVRY INST OF TECH & KELLER GRAD SCH OF MNGMNT 2999 HAVERFORD COLLEGE 3002 Roxxon 3005 SONOMA STATE UNIVERSITY 3008 Gizmonic Institute 3011 Water and Power 3014 Mainway Toys 3017 Big Kahuna Burger 3020 SOUTH MOUNTAIN COMMUNITY COLLEGE 3023 UNITY COLLEGE 3026 Colonial Movers 3029 Universal Export 3032 UNIVERSITY OF NORTH TEXAS SYSTEM 3035 Taco Grande 3038 PAT GOINS BENTON ROAD BEAUTY SCHOOL 3041 MARTINS COLLEGE OF COSMETOLOGY 3044 Mooby Corp 3047 INDIAN RIVER COMMUNITY COLLEGE 1485.59 399.95 957.3 1849.59 1250.14 776.35 624.98 587.38 621.89 2931.83 1264.35 2057.08 1429.71 1254.4 663.56 339.46 1556.65 500.55 2194.8 1445.15 1841.07 407.8 1805.98 2017.03 1289.58 1628.34 1594.84 1740.44 1485.59 399.95 957.3 1849.59 1250.14 776.35 624.98 587.38 621.89 1838.31 1093.52 1264.35 2057.08 1429.71 1254.4 663.56 339.46 1556.65 500.55 2194.8 1445.15 1841.07 407.8 1805.98 2017.03 1289.58 1628.34 1594.84 1740.44 Report Title: CUSTOM_ALLOWANCECALC3 GL600: AC (AR100, AR200, REV100, BDE100) Entity: all Download Date: JAN 3, 2016 System Date: 12/31/2015 Range: 1/1/2015 - 12/31/2015 Account_number Account_desc Date Value 100100 Accounts Receivable 12/31/2015 100200 Allowance for Doubtful Accounts 12/31/2015 400100 Sales 12/31/2015 554100 Bad Debt Expense 12/31/2015 603,818.32 (216,545.00) 161,173.70 - Maintenance (monthly, quarterly, annual) checklist Senior Accountant January February March April May June July August September October November December Agree aging to GL FF FF FF FF FF FF FF FF FF FF FF FF Agree calc+disputes to aging and GL FF FF FF FF FF FF FF FF FF FF FF FF A/R Clerk update economic index FF FF FF FF FF FF FF FF FF FF FF FF agree post-JE balances to expected balances per JE worksheet FF FF FF FF FF FF FF FF FF FF FF FF update dispute collection rates update collection rates FF FF FF disputed amounts are updated JA JA JA JA JA JA JA JA JA JA JA JA Report Title: CUSTOM_ALLOWANCECALC3 GL600: AC (AR100, AR200, REV100, BDE100) Entity: all Download Date: JAN 5, 2016 System Date: 12/31/2015 Range: 1/1/2015 - 12/31/2015 Account_number Account_desc Date 100100 Accounts Receivable 100200 Allowance for Doubtful Ac 400100 Sales 554100 Bad Debt Expense Value 12/31/2013 12/31/2013 12/31/2013 12/31/2013 603,818.32 (295,736.16) 161,173.70 79,191.16 Internal Audit Program - Spreadsheet Control Testing Step # Procedures to Be Performed 1 Inquire as to where the spreadsheet is stored and determine who has access to the file. Consider whether access restrictions exist and are deemed appropriate. Control Evaluation Category Performed by Errors/Issues Noted Comments on Procedures Performed Conclusions and/or Recommendations Access Control NLH 3/3/2016 None Spreadsheet is stored on network server and is restricted to the four users as documented in the process Existing controls appear sufficient. memo narrative according to discussions with Controller, Senior Accountant, and IT Manager. 2 Observe a user attempting to gain unauthorized access to Access Control the spreadsheet. NLH 3/3/2016 None Observed that access what denied for unauthorized user (Jane Roberts, Assistant Controller) when she Existing controls appear sufficient. tried to access using her username/password. 3 Examine documentation such as a process memo narrative to determine whether there is a process for making changes to the spreadsheet. Change Control JDF 4/22/16 None I read off the bad debt expense memo and noted that the agining report is signed off by the Senior Accountant. 4 Examine the spreadsheet for evidence of documentation Change Control for changes made. JDF 4/22/16 5 Examine documentation such as a process memo Documentation narrative to determine whether the processes, purposes, and functions of the spreadsheet are appropriately documented and are up-to-date with the current way the spreadsheet is being used. Appdendix D 6 Obtain the spreadsheet and gain a general understanding Testing of how the spreadsheet works and the formulas involved. Consider using the "Show Formulas" function to quickly identify formulas (click on the "Formulas" tab in the toolbar and then click on "Formula Auditing" and then "Show Formulas"). 7 Consider using other tools available within "Formula Testing Auditing" to identify potential syntax errors, incomplete calculations, and circular references. 8 Check for "hardwiring" (that (i.e., a situation where a Testing formula contains a numeric value instead of referencing a cell that contains current value). Hardwiring can be problematic because it may produce errors in the current spreadsheet (i.e., the hardwired number is out of date) or future errors (i.e., the formula provides the correct number now, but when the hardwired number changes in the next period, the result will be incorrect). All changed were signed off on the controls and maintenince spreadsheet 9 Reconcile data inputs to source documents to determine Input Control whether such information is complete and accurate. Data inputs may include items such as system downloads, information/assumptions that change from period-toperiod, etc. 10 Identify cells that are important for the main purpose of Security and the spreadsheet (e.g., cells that calculate information integrity of data necessary for the journal entry). Evaluate whether these cells are "locked" or otherwise "protected" to prevent unauthorized or inadvertent changes. 11 Identify all the cells that contain formulas. Critically Logic inspection inspect each formula to ensure the formula is correct and operating as intended based on the spreadsheet's intended function (review the process memo narrative to ensure formulas are operating as intended). "Trace Precedents" and "Trace Dependents" may be helpful in detecting logic errors. Additionally, independent reperformance of the intended spreadsheet function may be a more efficient way to identify logic errors. Evaluating Risk and Processing Integrity Controls over Spreadsheets: An Educational Case CASE Abstract: This case requires you to create a spreadsheet inventory, assess the risk related to each spreadsheet inventoried, and perform internal control testing on the spreadsheet deemed to be of the highest risk. Completing the case will benefit you in many ways. First, the case provides practice identifying and explaining various spreadsheet controls. Second, this case will familiarize you with creating spreadsheet inventories and determining impact and likelihood assessments of errors within spreadsheets. Third, the case will provide you with practice testing spreadsheet controls and detecting spreadsheet errors. Finally, this case will increase your awareness of the pervasiveness and potential negative impact spreadsheet errors can have on financial reporting. Keywords: spreadsheet errors, spreadsheet inventory, spreadsheet controls, controls testing, risk assessment. 1 Introduction and Role Description You are a new Internal Auditor at SprintyPrint, a leading supplier of promotional products. The head of Internal Audit informs you that your department will be focusing on an area of risk that has never been addressed in the past. The company is concerned about processing integrity controls over spreadsheets, in particular, those spreadsheets used in the Financial Reporting Process. This concern is driven by recent events that underscore the negative impact errors in such spreadsheets can have on the financial statements as a whole. For example, in 2005 Kodak miscalculated severance pay by $11 million as a result of an Excel error that affected only one employee's severance pay estimate. According to Kodak, \"there were too many zeros added to the employee's accrued severance...,\" thus demonstrating the ability for simple errors to have significant financial statement effects. SprintyPrint uses thousands of Excel spreadsheets in its various business cycles (Revenue, Expenditures, Payroll, etc.), but because the spreadsheets are created and developed by individuals throughout the company, there are no centralized application controls (such as user access and change management) over spreadsheets. SprintyPrint's executive management believes that the current approach represents an internal control deficiency that could result in a material impact to the financial statements. In your role as internal auditor, you are an important part of the plan to remediate the problem. SprintyPrint's Financial Reporting Process consists of 5 basic steps: 1. 2. 3. 4. 5. Update the general ledger Prepare an unadjusted trial balance Prepare and post adjusting entries Prepare an adjusted trial balance Prepare external and internal financial reports 2 Your Internal Audit team is evaluating a small subset of the spreadsheets involved in Step #3 of the Financial Reporting Process: \"Prepare and Post Adjusting Entries\". Because there are thousands of spreadsheets used in the company, Internal Audit is not planning to test every single spreadsheet. Instead, they are taking a risk-based approach to determine which spreadsheets are most important and risky. The most important and risky spreadsheets will then be subject to testing. You are tasked with creating a \"Spreadsheet Inventory\" of select spreadsheets involved in Step #3 of the Financial Reporting Process. To do so, you will list the spreadsheets you are charged with evaluating and determine the \"composite risk\" of each spreadsheet. You will then perform control testing on one of the most risky and important spreadsheets. Use the Excel spreadsheet template provided to document your work. Case Requirements Task 1 - Assess Spreadsheet Error Risk using a Spreadsheet Inventory: A) Read Appendix A, which provides background information on the Financial Reporting Process at SprintyPrint and the details for posting adjusting entries. B) Familiarize yourself with both worksheets included in the Spreadsheet Inventory and Assessment Excel file template that is provided with this case. You will use this file to create the spreadsheet inventory required in step C). In this file you will see that your Internal Audit team has already included on both worksheets the names of the spreadsheets you will inventory. You will inventory the spreadsheets referenced in Appendix A (Figure 1) \"12/31/2015 Month- and Year-End Adjusting Entries List.\" The first worksheet of the Excel file, titled \"Analysis of Impact & Likelihood\" is where you will document your assessment of the impact and likelihood of spreadsheet errors (see step C). The second worksheet, titled 3 \"Spreadsheet Inventory\" is where you will summarize information about the spreadsheets and provide the formal documentation for the Spreadsheet Inventory. Note that the risk assessment information included in columns H, I, and J will auto-populate with the values input in the \"Analysis of Impact & Likelihood\" worksheet. After you have become familiar with the two worksheets, move on to step C for guidance on how to complete the spreadsheet inventory. C) Begin the spreadsheet inventory by assessing for each spreadsheet the impact and likelihood that a spreadsheet error will result in a financial statement error. Record your assessments on the \"Analysis of Impact & Likelihood\" worksheet of the Excel file referenced in step B). To complete this step, you will use the company's process description narratives for each spreadsheet (Appendix B - Appendix F), Financial Statements and Trial Balance (see the Excel file provided by your instructor), materiality of $27,000 and professional judgment. Specifically, to assess the impact and likelihood of financial statement error as a result of spreadsheet error, for each spreadsheet consider the: a. Impact of error(s) i. Consider the dollar value processed by the spreadsheet ii. Consider how the spreadsheet is used See Figure 2 for guidance on how to score the two components of \"impact.\" b. Likelihood of error(s) i. Consider the number of users ii. Consider the frequency of changes made to the spreadsheet iii. Consider complexity of the spreadsheet See Figure 3 for guidance on how to score the three components of \"likelihood.\" Using the information referenced above (i.e., narratives, financial statements, etc.) and Figures 2 and 3 as guidance, assess each spreadsheet's individual impact and likelihood components as Low, Moderate, or High. Use the dropdown boxes to 4 select the appropriate risk level. Low is equal to a score of 1, Moderate is equal to 2, and High is equal to 3. Note the worksheet will automatically calculate the \"Overall Impact\" and \"Overall Likelihood\" based on your individual component assessments.1 Calculate the \"Composite Risk Score\" (column M of the \"Analysis of Impact & Likelihood\" worksheet) by multiplying the \"Overall Impact\" and \"Overall Likelihood\" score. Another member of your Internal Audit team has completed the impact and likelihood assessments for the Bonus_Accrual spreadsheet. Use this as a guide for how to complete the task. INSERT FIGURE 2 INSERT FIGURE 3 D) After completing the \"Analysis of Impact & Likelihood\" worksheet in step C.) above, begin completing the \"Spreadsheet Inventory\" worksheet by filling in descriptive information. Another member of your Internal Audit team has completed this task for the Bonus_Accrual spreadsheet. Use this as a guide for the type of descriptive information you should provide. Finally, complete the \"Spreadsheet Inventory\" worksheet by evaluating the risk assessment information that auto-populates (see columns H, I, and J in the \"Spreadsheet Inventory\" worksheet) from the \"Analysis of Impact & Likelihood\" worksheet. See Figure 4 for guidance on how to evaluate Composite Risk Assessment scores and document the level of composite risk in column L of the 1 The Overall Impact is calculated as the average of the assessments (assessment range from 1 to 3) of the two impact components, dollar value processed by the spreadsheet and the purpose of the spreadsheet. Similarly, the Overall Likelihood is calculated as the average of the assessments of the 3 likelihood components; number of spreadsheet users, frequency of changes, and complexity. 5 \"Spreadsheet Inventory\". Remember that assessing risk is not \"black and white\" and involves the use of professional judgment. Therefore, in your final assessment (column L) you have the option of assigning a different composite risk than what you calculate. You must be able to provide written explanations/justifications for risk scores you assign. Another member of your Internal Audit team has completed this task for the Bonus_Accrual spreadsheet. Use this as a guide for the type of documentation requestion. INSERT FIGURE 4 Task 2 - Test Spreadsheet Controls: A) Based on the spreadsheet inventory performed in Task 1, the head of your Internal Audit team has provided you with the Excel spreadsheet that has the highest \"composite risk assessment\" and asked you to test the spreadsheet controls. You have also been provided with general Internal Audit guidance which instructs you on which spreadsheet controls need to be evaluated (included below) and a more detailed \"Internal Audit Program\" Excel file. To test the spreadsheet controls, you will need to follow the detailed steps included in the \"Internal Audit Program,\" which address how to test the spreadsheet controls required by your Internal Audit guidance. You should follow the audit program provided on WP 2000 of the Excel file and document any errors/issues noted, details about your procedures, and your conclusions and/or recommendations based on your testing on WP 2000. You will also need to sign off when you have completed each step. The first two steps in the audit program have been performed already by another member of the 6 Internal Audit team. Your Internal Audit Guidance, adapted from guidance provided by the IT Governance Institute (2006), instructs you to evaluate each of the following areas, the Internal Audit Program references which steps in your testing address each area: a. Access control - evaluate whether access is properly limited to the spreadsheet. The spreadsheet should be stored on a network server with appropriate user access restrictions. b. Change control - evaluate whether there is a process for making changes to the spreadsheet and whether the users document changes made within a tab in the spreadsheet. c. Documentation - evaluate whether there is sufficient documentation about the objectives and functions of the spreadsheet. This documentation should be updated as changes to the objective and functions occur. d. Testing - evaluate whether the spreadsheet is functioning as intended based on its documented purpose. A person independent of the spreadsheet (such as Internal Audit) should perform a detailed review. e. Input control - confirm whether data input into the spreadsheet is complete and accurate by reconciling the inputs to source documents. f. Security and integrity of data - evaluate whether certain important cells are \"locked\" or protected from unauthorized or inadvertent changes to the g. spreadsheet. Logic inspection - examine the spreadsheet's lo